Teacher confides intent to cheat on state wide testing
A friend and fellow teacher comes into your room after the school day is done. She complains about the necessity of state wide testing and her opinion on the subject of state wide standardized testing. She further elaborates on the unfairness of the testing as it relates to her as a teacher based on student performance. She confides that she intends to falsify students responses on the test and states "who's going to know?". This event happens before the tests have started and you have not seen her act on her intent only what her intent maybe. Should her intent be reported before the event can take place or wait until she commits the act of falsify student responses before reporting it?

I would absolutely contact administration right away. If she is given the opportunity to cheat, that would invalidate all of her students scores and possible all of the scores from that school which negatively impacts the students and other teachers.

Talk to your friend and explain to her that what she is doing is wrong. Tell her that you will help her better prepare her students if she needs you. But that if she does falsify the students answers you will have to report her actions.